PET - Plain English Taxonomy

Attribute: BSAO17462
Concept:
Label: Accumulated depreciation/impairment - Property, plant and equipment
Concept Guidance:
This is the value, as at the relevant date, for total depreciation and impairment for all property, plant and equipment items excluding information technology. 
Dimensions
Dimension Member Description
(AUResident)
This dimension categorises reported data according to the residency of the counterparty. Residency is determined by the domicile of the counterparty.Branches are classified as residents of the country in which they operate.
Information in relation to transactions in which the counterparty is a resident of Australia. Residency is determined by the domicile of the counterparty.Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.
(NonOffshoreOperationsADI)
This dimension categorises reported information based on the type of relationship between two or more counterparties.
Report only where the counterparty is not an offshore operation of the reporting party. Offshore operations include overseas branches of a locally incorporated ADI or the parent entity for Australian branches of a foreign ADI.
(AccountingImpairmentDepreciation)
This dimension identifies the type of impairment
The value reported relates to the amount of impairment and depreciation, or amortisation, applied against an asset, or group of assets, as determined in accordance with accounting standards.